Microsoft director granted 4.405 stock units
Microsoft director Catherine MacGregor received a small fully vested RSU award with share delivery deferred until a year after she leaves the Board.
Rhea-AI Filing Summary
MICROSOFT CORP (MSFT) director Catherine MacGregor reported an acquisition of 4.405 restricted stock units (RSUs) on September 10, 2026, as a grant or award. Each RSU represents one share of common stock, with dividend equivalent rights accruing as dividends are paid. After this grant, she directly holds 2,389.162 RSUs, while her directly held common stock position is reported as zero. The RSUs are fully vested, and delivery of the underlying shares will occur on the first anniversary after her separation from service on the Board of Directors. No Rule 10b5-1 trading plan is reported.
Positive
- None.
Negative
- None.
Insider Trade Summary
Grant/Award: 4.405 shares
Grant/Award
2 txns
Insider
MacGregor Catherine
Role
Director
| Type | Security | Shares | Price | Value |
|---|---|---|---|---|
| Grant/Award | Restricted Stock Units F1, F2, F3 | 4.405 | $0.00 | $0.00 |
| holding | Common Stock | -- | -- | -- |
Holdings After Transaction:
Restricted Stock Units — 2,389.162 contracts (Direct);
Common Stock — 0 shares (Direct)
Footnotes (3)
- F1. Each restricted stock unit represents a contingent right to receive one share of Microsoft common stock.
- F2. Dividend equivalent rights accrue when and as dividends are paid on the Company's common stock and become exercisable proportionately with the restricted stock units to which they relate.
- F3. The restricted stock units are fully vested. Delivery of the shares to the reporting person will be made on the 1st anniversary after the date of the reporting person's separation from service to the Board of Directors.
Key Figures
RSUs granted: 4.405 restricted stock units
RSUs held after transaction: 2,389.162 restricted stock units
Common stock held after transaction: 0 shares
+2 more
5 metrics
RSUs granted
4.405 restricted stock units
Grant or award reported for September 10, 2026
RSUs held after transaction
2,389.162 restricted stock units
Direct holdings following the RSU grant
Common stock held after transaction
0 shares
Direct Microsoft common stock holdings after September 10, 2026
Transaction date
September 10, 2026
Date of RSU grant and updated holdings
RSU-to-share ratio
1 share per RSU
Each restricted stock unit represents one share of Microsoft common stock
Key Terms
Restricted Stock Units, dividend equivalent rights, separation from service, Rule 10b5-1
4 terms
Restricted Stock Units financial
"Each restricted stock unit represents a contingent right to receive one share"
Restricted stock units are a type of company reward where employees are promised shares of stock, but they only fully own these shares after meeting certain conditions, like staying with the company for a set time. They matter because they can become valuable assets and are often used to motivate employees to help the company succeed.
dividend equivalent rights financial
"Dividend equivalent rights accrue when and as dividends are paid"
Dividend equivalent rights are promises that mirror the cash payments shareholders get from a company’s profits, but they are paid to holders of certain awards (like stock options or restricted stock units) rather than to actual shares. Think of them as a paycheck top‑up that matches dividends while the award is not yet a real stock, and they matter to investors because they add to employee compensation costs and potential share dilution, affecting company profitability and per‑share value.
separation from service regulatory
"Delivery of the shares ... on the 1st anniversary after the date of the reporting person's separation from service"
Rule 10b5-1 regulatory
"No Rule 10b5-1 trading plan is reported in connection with the RSU grant"
Rule 10b5-1 is a regulation that allows company insiders to buy or sell their shares at predetermined times, even if they have access to non-public information. It acts like setting a schedule in advance for transactions, helping prevent accusations of unfair trading. This rule provides a way for insiders to plan trades transparently, giving investors confidence that these transactions are not based on hidden information.
FAQ
AI-generated questions and answers. How Rhea-AI works. Not financial advice.
What insider transaction did MSFT director Catherine MacGregor report?
Catherine MacGregor reported an acquisition of 4.405 restricted stock units in a grant or award on September 10, 2026, each representing one share of Microsoft common stock, with associated dividend equivalent rights that accrue as dividends are paid.
How many Microsoft (MSFT) RSUs does Catherine MacGregor hold after this Form 4?
Following the reported RSU grant, Catherine MacGregor directly holds 2,389.162 restricted stock units tied to Microsoft common stock. These RSUs are fully vested, and future delivery of the underlying shares is deferred as described in the filing footnotes.
Does Catherine MacGregor hold any Microsoft (MSFT) common stock directly after this filing?
The filing reports that Catherine MacGregor’s directly held common stock position is 0 shares after the transactions reported for September 10, 2026. Her equity exposure is instead through restricted stock units reported in the same Form 4.
Are the Microsoft (MSFT) RSUs for Catherine MacGregor subject to dividend equivalent rights?
Yes. The filing states that dividend equivalent rights accrue when and as dividends are paid on Microsoft’s common stock and become exercisable proportionately with the restricted stock units to which they relate.
Was the MSFT insider transaction made under a Rule 10b5-1 trading plan?
No. The Form 4 indicates that the Rule 10b5-1 checkbox is not marked, so no Rule 10b5-1 trading plan is reported in connection with the RSU grant to Catherine MacGregor.
AI-generated analysis. How Rhea-AI works. Not financial advice.
